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V2832-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

IAE classification depends on whether food services or retail trade is provided

A consultant asks which IAE heading should be used to register an ice cream parlour/café that makes ice cream and serves drinks. The DGT indicates that classification depends on the actual activity: if it is a food service, group 676; if it is retail trade, headings 644.1 or 644.4.

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2021-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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